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Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel / Permanent Establishment According to the OECD Model Tax Convention in the Light of Electronic Commerce

<p>The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.</p><p>In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.</p><p>The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, <em>prima facie</em>, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.</p>

Identiferoai:union.ndltd.org:UPSALLA/oai:DiVA.org:hj-12468
Date January 2010
CreatorsHoang, Quang
PublisherJönköping University, JIBS, Commercial Law
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, text

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